| Letter | Organisation / Submitter | Date Received |
| CL1: |
The Hong Kong Federation of Insurers |
5 August 2009 |
| CL2: |
Financial Services and the Treasury Bureau |
11 August 2009 |
| CL3: |
Inland Revenue Department |
13 August 2009 |
| CL4: |
The Stock Exchange of Hong Kong Ltd. |
27 August 2009 |
| CL5: |
The Hong Kong Association of Banks |
28 August 2009 |
| CL6: |
Audit Commission |
2 September 2009 |
| CL7: |
Official Receiver's Office |
4 September 2009 |
| CL8: |
CPA Australia |
7 September 2009 |
| CL9: |
The DTC Association |
7 September 2009 |
| CL10: |
Mandatory Provident Fund Schemes Authority |
7 September 2009 |